Accounting sheet



Oct. 21 1924.

F. W. GROBY ACCOUNTING SHEEII-y Filed Aug.. 6, 1919 2 Sheets-Shui 1 F.W. GROBY ACCOUNTING SHEET Oct. 21. 1924.

Filed Aug. 6, 1919 2 Sheets-Sheet 2 d I'I'ozlu 1 :1)

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UNITED STATES FREDERICK YV. 'GROBY, OF IRIVER EEGE, NEW JERSEY.

ACCOUNTING SHEET.

Application filed August 6, 1919.

T all whom t may concern.'

Be it known that I, FREDERICK lV. GrRoBY, residing at River Edge, in thecounty of Bergen and State of New Jersey, have invented certain new anduseful Improvements in Accounting Sheets, of which the following is aspecification.

This invention relates Vto an accounting device and particularly to whatis falniliarly known to accountants as a safeguard ledger, the presentinvention being an improvement over what is shown and described in mypending applications Serial Nos. 264,169, tiled Nov. 26,1918, Patent No.1,461,757,

and 279,679, sied Feb. es, 191e.

The object of the present invention is to provide an accounting sheetembodying further improvements and conveniences beyond those shown insaid pending applications, and at the same time one which isconsiderably simplified both in its construction and mode of use, thesheet of this invention, like those of the previous inventions, beingadapted to enable all of the calculations, etc., which are to appearthereon to be performed by mechanical typewriting and calculatingmachines.

A further object is to provide sheets adapted for use in pairs, onebearing the record for Monday, Tuesday and lfllednesday, and the otherbearing the record for Thursday, Friday and Saturday, of each week, thefeatures of the sheets being of such a character that balances maybereadily transferred from one sheet to another, or from one side to theother of the same sheet, withouthnecessity for rewriting the balances,to the end that the sheets may be used day after day, and week afterweek without necessity at any time of rewriting the balances in order totransfer them from place to place.

Other objects and aims of the invention, more or less specific thanthose referred to above, will be in part obvious and in part pointed outin the course of the following description of the elements,combinations, arrangements of parts and applications of principles,constituting the invention; and the scope of protection contemplatedwill be indicated in the appended claims.

ln the accompanying drawings which are to be taken as a part of thisspecification, and in which l have shown merely a per- Serial No.315,601.

fel-red form of embodiment of the invention Figure 1 is a plan view of asheet having its features arranged in accordance with this invention, tocover' a period including Monday, Tuesday and Wednesday of a week.

Figure 2 is a similar view of a second sheet to cover a period includingThursday, Friday and Saturday of a week.

Figure 3 is a detail perspective view illustrating a modilicationof theparts shown at the right hand end of Fig. 2.

Figure ilis a detail perspective view of a separately formed recordstrip which may be employed in connection with this invention, and

Figure 5 is a detail view of the record strip similar to that shown inFig. 4l but illustrating a modification.

rlhe sheets comprising this invention, are, of course, intended to beused upon both their surfaces, and it may be here mentioned that theruling and captions appearing in Fig. 1 of the drawings are illustrativeof what appears upon the reverse side of the sheet Fig. 2, and thatlikewise, the ruling and captions appearing in Fig. 2 of the drawingsare illustrative of what appears upon the reverse side of the sheet,Fig. 1.

For illustrative purposes, the sheets shown in the present drawings, andherein described, like those described in said pending applications, aresuch as would be used in a bank, or the like, for calculating thevarious depositors balances from day to day and from week to week. Asbefore, however, it will be apparent that the principles of thisinvention may be as readily applied to any other type of sheet,according as requirements may dictate and that the only essentialdifferences would probably be the differences in the captions used, orin the substitution of named commodities, or articles, etc., instead ofpersonal or company names, as herein given.

Referring to the drawings for describing in detail the structure whichis illustrated therein, the reference character L indicates one of thesheets while the reference character G indicates the second sheet. Uponeach of these sheets is ruled a series of horizontal lines spaced apartto define a plurality of spaces, the spaces being numbered, as indicatedat 1. Of course the vert-ical length of the sheet may be such as 'toinclude any desired number of these spaces.

A series of relatively conspicuous vertical lines 2 is provided todivide 'the sheet horizontally into sections, one for each day of theWeek, which sections maybe conveniently referred to as daily sections,andthe several sections being` captioned li/londay, Tuesday andlli/ednesday, etc.

Tdach of these daily sections7 is preferably divided by vertical lines 3dividir them into three columns, one captiow Debits, the second,captioned Cronn and the third captioned Daily beland-x".

Adjacent the left hand margin of each sheet is provided a name column l'wit which are printed naines, as Anders Angel t 0o., and Anis t Co,etc., said names being placed in the spaces defined by the. horizontallines.

Detachable piclreup strips, as El, are pro-vided for use as willpresently be scribed. Y

These strips are similar to those employed in connection with theapplications above mentioned, and are preferably formed sepa rate fromthe main sheets.

Each of the sheets L and G is also provided with two lines ofperforations, as and 6, horizontally along its upper mar and tivosimilar lines of perforations, as and 8,. horizontally alongits lowermargin, as heretofore, said lines of perforat' ns defining easilyremovable strips d to which 'the piclizeupy st ips are adapted to beattacl the strips 9 being intended to be removed, it desired, after thesheet is completed. ln this Way the defacement occasioned by 'theattaching` and removing of the pick-up stripsis not present upon thefinished sheet.

The pickup strips are suitably giunmeil, as at l0, at their upper andlower ends so that they may be readily attached to the strips 9regardless of which side of the.

pick-up strip is used.

In addition to the pick-up strips, otherl removable strips, as il, areiiirovided, one for each pair of sheets L and G. rlhe strips 1l aresimilar in general outline to 'ie pick-up strips and they are placedover the Daily balance column the section Wednesday ofthe sheet l2. Theyare pro vided withl gumined surfaced portions l2 their opposite ends bywhich they ine be attached to the main sheet, that is, 'i ably to thestrips 9. They are also provided with lines o? perforations i3positioned t correspond with the lines 5, 6, i' and 8.

These strips l'l are carbonizeo 'upon their reverse side, as at ld, thatthe nio ter printed upon the upper surface is duplicated on the mainsheet, thus tri/'o copies of the balance for l/Vednesday, one copy;

that is, the original copy upon the st being adapted to be torn oil. andtransferred to the sheet G, as indicated at 16 in Fig. 2.

A similar earbonized strip may be used when Writing the daily balancefor Saturday upon sheet G, if desired, so that the riginal copy may betransferred to a succeeding sheet for the following lilonday. Asillustrated, however, the sheet G is shown to have a portion ll'constituting` a column beyond the Daily balance column for the Saturdaysection, said portion being adapted to be folded back behind the Dailybalance77 column. By placing asheet of ordinary carbon paper, as 18,Within. the fold the balances, as printed in the Daily balance column ofSaturday, may be duplicated upon the folded back portion. and thusappear upon the reverse side of the sheet, which side ofthe sheet, asabove suggested, is ruled and captioned, as shown for sheet L; hence,the daily balances for Saturday will appear in a column, as 19,. for thefollowing Week.

@t course the portion i7 may be folded over in front of the SaturdayDaily balance7 column, if desired, the carbon 18 being placed Within thefold as before. ln this instance, the reverse side of the sheet wouldbear the original, and the Saturday Daily balance column would bear thecarbon copy of the Saturday balances.

lf desired, the use of strips i8- of ordinary carbon paper may bedispensed with and strips, sach those indicated at ll, may be instead.in the same manner. Also, if desired, the portion 17 may be unmed ifsuch a resort is found uecffsaiy, for holdingthe portion 1.7 foldedduring the writing in of the balances. VFor this ,:fiurpose the portionl? may have a mined surface part, as at d5, the ruin 'o ing applied toeither, or both, surfaces of the 3 lo so that it may beutilised inaccorde with whether the portion 17 is folds, forwardly or baclrivardly.

All of the pick-up strips, and the strips ll, are suitably ruled tocorrespond .vitlithe portions of the main sheet which they overllie.

use, the sheet is placed in a typewrit or calculating machine, in, theusual 1er, the ne nos of the depi'isitors, if not i being` Written ncesfrom the previous y in the colunin 19, ds .above described.

ln the naine space, numbered l?, in the drawing,- lilig. l, thedepositors name Andera and the balance to his credit brought over fromthe previous Saturday night, as shoivn in the column i9, is 25100.00, Y

Deposits and withdrawals are now noted .ed balances struck.

the space numbered l in the drawing, Fig. l, the amount Withdrawn byAnders,

lil() as shown in the Debits column of the Monday section, is $25.00.

In order that the calculating machine, in which this sheet is adaptedtor use, may be made to compute the difference between Mr. Andersprevious balance of $100. and the present withdrawal of $25., the amountof the balance must necessarily be lirst written somewhere by themachine in order to enable the mechanical calculating devices of themachine to properly register the amount. This writing of the balance iscompulsory, and yet the figures thus written have no particularsignicance or place upon the sheet. Hence, the value of the removablestrips H to Vreceive them.

This writing of the balance is tamiliarly known as picking-up, thebalance, and from this Jfact the strips ,H are properly termed pick-upstrips.

Accordingly, the pick-up strip H is laid over the surface of the sheetjust to the right of the'column 19, and the amount oi' the balance,$100., is picked-up thereon, as at 20. The carriage of the machine isthen shifted, and the amount of the withdrawal, $25., is written intheDebits column, as at 21. The printing of the amount oit the withdrawalautomatically registers in the indicator of the machine, and the machineimpresses the difference; that is, the balance, which is $75., in theDaily balance column, as at 22.

Subsequently, as shown in the drawing, the depositor Anders makes adeposit ot $100. and a withdrawal oi' $30.

The operator,vat the close oi'V businesss for Monday, desiring ytocompute Anders balance to be carried over to Tuesday, picksup upon thestrip H the amount of the itermer balance, $75., as at 23. v He thenshifts the carriage of the machine and Writes the two amounts, $30. and$100., in the Debits and Credits columns, as at 24 and 25',respectively. The machine thereupon iinpresses the new balance, $145.00,as at 20,

in the Daily balance7 column.

This process is proceeded with relative to each of the depositors in thecolumn 4 and for each day of the week, according to the number ofdepositors and the various deposits and withdrawals by each von therespective days.

At the conclusion of business for Monday, the lirst pick-up strip H maybe re-' moved, leaving the space beneath it entirely clean and clear formemoranda, etc., as desired.

On Tuesday, the depositor Anders made a l day, as at 27, the amountofthe withdrawal,

and the machine prints the balance, $95., in the Daily balance column ofTuesday, as at 28.

Gn lVednesday, the depositor Anders made a deposit or $100. The operatorpastesV pleted.

The strip 11, bearing the balance $195., together, of course, with thebalances for all of the other depositors appearing in the column, 4 ofthe sheet, is: torn off and transferred to sheet (l, as above described.

On Thursday,- the depositor Anders made a deposit of $5. The operatorplaces a pick-up strip H over the column adjacent the strip 11 andpicks-up thereon, asiat 33, the llednesday balance of $195. He thenwrites the amount of the deposit in the Credits column of the Thursday7section, as at 34, and t-he machine prints the new balance of $200. inthe Daily balance column of Thursday, as at 35.

On Friday, the depositor Anders made a deposit ot $600. anda withdrawaloit $100.

The operator pastes a pick-up strip over the Credits column of theThursday section, picks-up thereon the Thursday balance of $200...y andwrites in the Debits and Credits columnsV the amount of thel withdrawaland deposit, as at 36 and 37 respectively. The machine prints the newbala-nce,

$700., in Fridays Daily balance column, as at 38. f i

Later in the same day, the depositor Anders made a withdrawal of $200.The operator picks-up the balance $700. upon the last mentioned pick-upstrip, writes the withdrawal inthe Debits column, as at 39, and

the machine prints the new balance, $500.,

in the Daily balance column of Friday, as at 40.

On Saturday, the depositor Anders made a' withdrawal ot $400. Theoperator places a pick-up strip over the Credits column of the Fridaysection, and picks-up there-- on, as at 41, the amount ot Fridaysbalance. $500. He then writes down the amount of the withdrawal, $400.,in the Debits coli umn of the Saturday section, as at 42. The machinethen writes down the new balance, $100., in the Daily balance column ofSaturday, as at 43.

In writing `the $100. in Saturdays Daily llO balance column, theoperator folds the sheet and uses the carbon 18, as above suggested, andthus transfers on to the reverse Side of the sheet the amount $100.,which, when the sheet is inspected from its reverse side, appears asseen at lll in Fig.V 1.

f course, when printing the amount $100. intofthe Daily balance columnof Saturday, the operator may use a strip as that indicated at 11 inFig. 1, and then transfer the strip to the reverse side lof the sheet,if he so desi-res, instead of folding over the portion 17 of the sheet.

After the sheets are used upon both of their surfaces, in the manner asthus described, and all of the separable marginal strips` 9 and all ofthe pick-up strips and strips 11 have been removed, as desired, thesheets may be conveniently bound in a suitable binder `by means of thebinder apertures or the like, as 32, it being; noted that the binderapertures are carried in portions of the sheet which serve for theattachment. of the strips 11 When said strips are transferred from onesheet to another, as indicated at 16 in Fig. 2.

Here it should be noted that some operators may prefer to transpose theposition of Vthe, strip 11 and the adjacent pick-up stripV H, as seen inFig. 2. rThis, of course, would not alter the spirit of this inventionin any Way. l

is has been above suggested, the strip of carbon paper 18, Which isutilized for transferring the Saturday balance to the opposite side ofthe sheet, might be dispensed With, and in lieu thereof the surface ofthe sheet itself may be carbonized. ln this connection it Will be notedthat if the upper surface of the portion 17 of the sheet is carbonized,and said portion 17 be folded over upon the Saturday Daily balancecolumn, any Writingupon the then upper surface of the portion 17 Will beimpressed in carbon copy in the Saturday Daily balance column, and theoriginal will appear on the reverse side of the sheet when the portion17 is unfolded. In instances Where such carbonizing` of the surface ofthe sheet is employed, it is preferable that the portions bearing thecarbon shall be detachable. The portion 17 may be made detachable fromthe main sheet, therefore, by mal-:ing the line of thefold, as at 46,perforated.

As illustrated in Fig. 3, it is Within the scope of this invention alsoto make the portion 17 in' such proportion as to be capable ofbeingfolded over a plurality of times, as indicated at 117 and 18. Thedifferent folds may be connected to the main sheet and to each other b-ylines of perforations,y as at 46 and L19, and strips of carbon paper, as50, may be placed between the folds so that -in writing the SaturdayDaily balance a plurality of carbon copies Will ber produced each uponseparate strips which may be readily detached, for instance, to besentto different departments of a business house, or to other differentpoints. Y Y Gbviously also the carbon paper Ovmay be displaced bycarbonizing one surface of each of the folds after the manner justreferred to. i

in Fig. t is illustrated one of the detachable strips 1l, and it Will benoted that this strip has its carboned surface 1a' separated by anon-carboned portion 51, Which portion is gummed similarly as are theends of the strip. The strip may be provided'tvith more than one of theportions 51 along its length, if desired, and they are intended to beused for conveniently attaching` the inn termcdiate portions of thestrip to the main sheet Whenever desired.

ln Fig. is illustrated a modification of the strip of Figi'. 4l, themodification consisting` in making the strip to consist of a pluralityof folds, as 52, 53 and 511. 4@ne surface of each of the folds maybecarbonized in the manner as shown in Fig. 4:, or separate strips ofcarbon paper, as 55, may be employed, so that Whenever a record is madeupon one of these strips, several copies will be furnished.

The different folds are connected by lines of perfor-ations, as at 56,so that they may be r-eadily separated. Each of the folds may also begummed both at the ends and in the middle, the same as is shown in Fig.11, so

that the folds may be stuck together and so.

that the strip may be attached to the sheet. rllhe ends of the strip mayalso be perforatet the same as the strip of Fig. 1, to facilitatedetachment from the main sheet.

Strips as are shovvn in Figs. a" and 5 may obviously be employed foroverlyingany column of any sheet, Whenever it is desired to malteduplicate copies of the figures to appear in said column. i

It may be herenoted also that thestrips of Figures a yand 5 may beVmadeof sufficient Width to cover more. than one column, if preferred. n

lt will be seen that in transferringz` the balances from one sheet tovanother., or from' one surface to the opposite surface of theV samesheet. carbon copies of the balances are provided for, all properlypositioned, so that there is no possibilit;T of error in thetransferring, and this process may be continued indefinite. y from sheetto sheet with out at any time requiring the figures to be rewritten fortransfer. his is a very essential feature of the present invention andmaterially improves the safety andgeneral ref One or.

liability of the record produced. more copies of any part or parts ofthe reco-rd may also be conveniently obtained.

At the same time all of the features are soV correlated and arranged asto enable the sheet to be operated upon with entire ease and simplicityby an ordinary calculating machine.

As many changes could be made in this construction without departingfrom the scope of the invention as delined in the following claims, itis intended that all matter contained in the above description, or shownin the accompanying drawings, shall be interpreted as illustrative onlyand not in a limiting sense.

Having thus described my invention, what I claim as new and desire tosecure by Letters Patent is 1. Tn an accounting sheet, or the like, suchas is adapted to be used successively with others for the keeping ofrecords from day to day, means whereby the balances, as computed in therecord on each sh-eet, may be transferred to succeeding sheetsindefinitely without requiring rewriting of the balances for effectingthe transfer.

2. A sheet of the class described suitably ruled and captioned toprovide columns for the keeping` of records from day to day, acarbonized strip overlying one of said columns adapted to have therecord for that column written thereupon for impressing a carbon copy ofthe writing upon the sheet in said mentioned column, means for retainingsaid strip in position upon the sheet, and said means being of acharacter to render said strip easily detachable.

` 3. A sheet of the class described suitably ruled and captioned toprovide columns for the keeping of records from day today, a carbonizedstrip overlying one of said columns adapted to have the record for thatcolumn written thereupon for impressing` a carbon copy of the writingupon the sheet in said mentioned column, the sheet having a detachableportion provided thereon, and means for connecting said strip to saiddctachable portion of the sheet whereby to render the strip alsodetachable.

4. A sheet of the class described suitably ruled and captioned toprovide columns for the keeping of records from day to day, a carbonizedstrip overlying one of said columns adapted to have the record for thatcolumn written thereupon for impressing a carbon copy of the writingupon the sheet in said mentioned column, and said strip being of acharacter to provide a plurality of copies of said writing.

5. A sheet of the class described suitably ruled and captioned toprovide columns for the keeping of records from day to day, and a memberoverlying one of said columns adapted to have the record for that columnwritten thereupon, said member being of a character to produce aplurality of copies of the record written thereon and to cause one ofsaid copies to be impressed directly upon said sheet.

6. A sheet of the class described suitably ruled and captioned toprovide columns for the keeping of records from day to day, and aportion of said sheet containing the last column being adapted to befolded backwardly behind the main portion of the sheet so as to underliethe next to the last column, together with a strip of carbonizedmaterial to be disposed within the fold so that the writing of a recordwithin-said next to last column will produce a copy of the writing uponthe reverse surface of the sheet.

7. A sheet of the class described suitably ruled and captioned toprovide columns for the keeping of records from day to day, and aportion of said sheet being folded for producing a plurality ofthicknesses of said sheet lapping one of said columns, together withmeans whereby the writing of the record within said column will producea copy of said writing upon each of said folds.

S. A pair of sheets of the class described suitably ruled and captionedone to provide separate sections for Monday, Tuesday and `Wednesday of aweek, and the other to' provide similar sections for Thursday, Fridayand Saturday of the same week, the reverse surface of the second sheetbeing similarly ruled and captioned to provide separate sections forMonday, Tuesday and 1ifvlednesday of the succeeding week, in combinationwith means whereby the record at the end of the lirst sheet may bewritten in duplicate to provide a copy for attachment to the secondsheet, and other means whereby the record at the end of the second sheetmay be duplicated during its writing directly upon the reverse surfaceof said second sheet.

9. A pair of sheets of the class described suitably ruled and captionedone to provide separate sections for Monday, Tuesday and Wednesday of aweek, and the other to pr vide similar sections for Thursday, Friday andSaturday of the same week, the reverse surface of the second sheet beingsimilarly ruled and captioned to provide separate sections for Monday,Tuesday and Wednesday of the succeeding week, a detachable recordcarrier carried by the first sheet to receive the summary of the recordof the first sheet thereon and being adapted to be. detached andtransferred to the second sheet, and the second sheet having a binderattaching poirtion thereon to which said record carrier may be attached.

10. A pair of sheets of the class described suitably ruled and captionedone to provide separate sections for Monday, Tuesday and ldlednesday ofa week, and the other to provide similar sections for Thursday, Fridayand Saturday of the same week, the reverse surface of the second sheetbeing similarly ruled and captioned to provide separate sections Monday,Tuesday and Wednesday of the succeeding week, in combination with meanslwhereby the Writing of a record yat the end of the second sheet vvillproduce a copy of said record at the beginning of the Monday sectionupon the reverse surface of said second sheet.

l1. A record Strip adapted for attachment toa sheet of the classdescribed, said record str-ip having gumnied portions at its oppositeends, having a further gummed por tion intermediate its ends, all on onesurface of said strip, and said surface intermedia-te said guinmedportions being car'- bonized.

12. A sheet of the class described suitably ruled and captioned toprovide columns for the keeping of records, a pick-up strip, means byWhich said pick-up trip is detachably connected With said sheet, andsaid piek-up strip consisting, of a plurality of layers separablyconnected together and having mea-ns whereby a record impressed upon oneof said layers Will also be correctly readably impressed upon all of theotherV layers and upon said sheet.

13. yihe combination with a suitable sheet, of a record strip consistingof a plurality of layers separab-ly connected together having` meanswhereby a record impressed upon one or said layers will also becorrectly readably impressed upon other layers, means whereby said stripmay be detachably connected With the sheet, and said strip also having,lmeans whereby a record impressed upon one of its layers Will becorrectly readably impressed upon the sheet.

in testimony whereof I aiix my signature in the presence oit twoWitnesses.

FREDERICK W. GROBY.

`Witnesses L. GEssFoRD HANDY, S. J. AUMILLER.

